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http://hdl.handle.net/1893/22661| Appears in Collections: | Accounting and Finance Journal Articles |
| Peer Review Status: | Refereed |
| Title: | The Birth of UK Corporation Tax -The Official View |
| Author(s): | Stopforth, David Goodacre, Alan |
| Contact Email: | alan.goodacre@stir.ac.uk |
| Keywords: | Corporation tax Legal history Politics and law Tax policy Tax reform |
| Issue Date: | Jun-2015 |
| Date Deposited: | 7-Jan-2016 |
| Citation: | Stopforth D & Goodacre A (2015) The Birth of UK Corporation Tax -The Official View. British Tax Review, 2015 (2), pp. 189-223. |
| Abstract: | Corporation tax celebrates its 50th anniversary in 2015, and this article presents an analysis of the process of its introduction as an entirely new tax in the UK in 1965. The article is based primarily on an unusual, important and detailed historical document produced in 1966 by the Revenue which outlines their perspective on the process. The role of the Revenue and other interested parties in shaping tax law are discussed, highlighting the impact of lobbying and of government economic advisers. The latter acted, with some success, in moderating the powerful influence of the Revenue. |
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| Licence URL(s): | http://www.rioxx.net/licenses/under-embargo-all-rights-reserved |
| File | Description | Size | Format | |
|---|---|---|---|---|
| BTR The birth of corporation tax final preproof version 260315.pdf | Fulltext - Accepted Version | 446.71 kB | Adobe PDF | Under Permanent Embargo Request a copy |
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